Chapter DFS4130
| Published date | 12 April 2016 |
| Record Number | DFS4130 |
| Court | HM Revenue & Customs |
Where spirits are removed for disposal after being used in a process there should be evidence that the spirits would be difficult to recover as potable. All details of the disposal should be recorded in the trader’s business records with a clear audit trail to show that all the spirits removed for disposal were, indeed, destroyed.
The following case study describes one authorised process for the disposal of waste DFS.
Case Study 1 - Customer A is a pharmaceutical manufacturer. He produces a waste effluent stream of 40 - 60% ethanol; 40 - 60% water. The waste stream is tankered to Customer B who will replace 15% of the water content with waste methanol to produce a product to a specification for Customer C. Customer C will then use the blend as a support fuel for incineration for...
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